煤炭企业履行社会责任的财务效率研究

发布时间：2018-05-09 04:21

本文选题：煤炭企业 + 企业社会责任　；参考：《燕山大学》2013年硕士论文

【摘要】：市场经济的发展促使企业更加重视社会责任的履行，本文以市场经济下社会环境对企业社会责任的强烈需求为背景，以2010年至2011年深户两市披露社会责任信息的煤炭上市公司为研究样本，运用理论研究与实证研究相结合的方法，剖析我国煤炭上市公司履行社会责任的财务效率。首先，论文介绍了本文的研究背景和研究意义，并且对国内外社会责任、社会责任与财务绩效的关系、企业履行社会责任的财务效率进行了全面的回顾。通过分析已有文献研究的不足，提出本文研究的创新点，在此基础上阐述了本文的研究方法和思路。其次，论文对与研究主题相关的理论进行了介绍，其中包括企业社会责任理论、利益相关者理论和投入产出理论。同时对本文所选取的数据包络分析法进行了阐述，叙述了数据包络分析对本文的可行性。然后，论文对我国煤炭企业履行社会责任的现状进行了分析。其中包括我国煤炭行业的概况、煤炭企业存在的问题、煤炭企业履行社会责任的状况和基于利益相关者的煤炭企业的社会责任。再次，，根据煤炭企业的特点以及存在的问题设计社会责任输入指标以及财务绩效输出指标，然后对构建的指标进行了相关性分析，结果显示社会责任指标中每股收益、权益净利率与财务绩效显著正相关，保险比率、工资福利率、矿产资源补偿率与财务绩效显著负相关，其他社会责任指标如实际所得税率、流动比率、营业成本率、专项储备使用率、捐赠支出率与财务绩效没有显著关系。接下来对显著相关的输入输出指标进行同趋化和标准化处理，并进行DEA评价分析，结果表明多数煤炭企业相对效率不佳，规模效率递增，存在着社会责任的投入的不足。综合两年来看全部社会责任的效率呈下降趋势。最后，提出本文结论，即煤炭企业从不同利益相关者角度出发的社会责任与财务绩效之间存在着不同的关系。多数企业社会责任对财务绩效的相对效率不佳，存在着社会责任的投入存在着浪费，因此企业应提高社会责任的履行效率。针对本文结论，从优化内部资源配置、健全外部监督机制和外部监督机制角度提出了建议。
[Abstract]:The development of market economy urges enterprises to pay more attention to the fulfillment of social responsibility. Taking the listed coal companies which disclose the social responsibility information from 2010 to 2011 as the research samples, this paper analyzes the financial efficiency of the coal listed companies in our country by combining the theoretical research with the empirical research. Firstly, the paper introduces the research background and significance of this paper, and makes a comprehensive review of the relationship between social responsibility, social responsibility and financial performance at home and abroad, as well as the financial efficiency of corporate social responsibility. Based on the analysis of the deficiency of the existing literature, this paper puts forward the innovation points of this paper, and then expounds the research methods and ideas of this paper. Secondly, the thesis introduces the theories related to the research topic, including corporate social responsibility theory, stakeholder theory and input-output theory. At the same time, the data Envelopment Analysis method selected in this paper is expounded, and the feasibility of data Envelopment Analysis is described. Then, the paper analyzes the current situation of coal enterprises in our country to fulfill their social responsibility. It includes the general situation of China's coal industry, the problems existing in coal enterprises, the status of coal enterprises' fulfilling social responsibility and the social responsibility of coal enterprises based on stakeholders. Thirdly, according to the characteristics of coal enterprises and the existing problems, design social responsibility input indicators and financial performance output indicators, and then build the indicators of correlation analysis, the results show that social responsibility indicators of earnings per share. Net interest rate of equity is positively correlated with financial performance, insurance ratio, wage and welfare rate, compensation rate of mineral resources is negatively correlated with financial performance, and other social responsibility indicators such as actual income tax rate, current ratio, operating cost rate, etc. There is no significant relationship between the utilization rate of special reserve and the rate of donation expenditure and financial performance. Then the significant related input and output indicators are treated with convergence and standardization, and the DEA evaluation analysis is carried out. The results show that the relative efficiency of most coal enterprises is not good, the scale efficiency is increasing, and there is insufficient investment in social responsibility. The efficiency of overall social responsibility has declined over the past two years. Finally, the conclusion of this paper is that there are different relationships between social responsibility and financial performance of coal enterprises from the perspective of different stakeholders. The relative efficiency of most corporate social responsibility on financial performance is not good, there is a waste of investment in social responsibility, so enterprises should improve the efficiency of social responsibility performance. In view of the conclusion of this paper, some suggestions are put forward from the angle of optimizing the allocation of internal resources, perfecting the external supervision mechanism and external supervision mechanism.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

【参考文献】